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Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… to embezzle funds from a decedent’s estate for which he served as a court-appointed administrator. Parisi entered … Smith. "Mr. Parisi tried to steal millions from the estate he was appointed to safeguard. Instead, due to the diligence … Postal Inspection Service, his scheme was exposed and he is now a convicted felon," said State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… gap in its proposed five-year capital program. “The MTA is in better financial condition thanks to its own efforts … the MTA’s financial outlook. Additionally, the MTA is making progress toward its goal of finding $1.5 billion in … than revenues. The authority’s most immediate challenge is funding its next capital program without putting the …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseOpinion 90-63
… volunteers' meals are paid for and the cost of those meals is reasonable (1982 Opns St Comp No. 82-66, p 82; see also … p 83 and 80-775, p 212). An expenditure for this purpose is proper because it is in furtherance of the proper library purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 94-10
… of a commission by a village located within the town. It is a general rule, however, that unless authorized or … town not included within the boundaries of a village"), it is our opinion that a town commission must be established and … establishment of a joint commission, although article 12-D is silent in this regard, it must be read together with …
https://www.osc.ny.gov/legal-opinions/opinion-94-10DiNapoli: Albany Man Pleads Guilty to Stealing More Than $230,000 From Elderly State Pensioner
… while forcing him to live in squalor in his own home is reprehensible,” DiNapoli said. “Thanks to my partnership … stealing the pension and social security benefits he earned over a lifetime of work while forcing him to live … on the floor, and the victim was found in need of care. He was subsequently provided with the necessary treatment and …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-albany-man-pleads-guilty-stealing-more-230000-elderly-state-pensionerOpinion 91-42
… moneys belonging to the village. A village fire department is a corporation consisting of the members of all the fire, … agreements (see 1988 Opns St Comp No. 88-46, p 89), there is no similar statutory authority for a village and a village … not village property and the administration of the moneys is a matter of the internal affairs of the fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 99-3
… INSURANCE LAW, §§9104, 9105: A benevolent association that is authorized to use foreign fire insurance tax moneys for … been created by special act of the State Legislature and is authorized to receive direct payment of foreign fire … to the family of a deceased firefighter because death is a "disability" within the intent of such special acts (Opn …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli Releases State Audits
… Order Program, particularly its Apple Market Order, which is administered pursuant to a contract with the New York … issues identified in the initial report. For example, DOL is now completing 80 percent of its wage investigations … Community Treatment (ACT) Program (2014-S-25) OMH is not effectively overseeing the ACT program to ensure that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… on invoices not paid within 15 days. This interest is payable provided the small business submits its invoice … system of state government and identifies that it is seeking expedited payment as a small business. This … of this certification will identify that the business is seeking expedited payment as a small business on all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… not use standard activities. For example, if an agency is tracking individual tasks for a project to meet a … using the Project Guide , number 63. Activity ID This is the name of the activity(s) being created, which will be … of NEXT to assign the next available Activity ID. This is the value that will be used when entering transactions in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interoperable and Emergency Communications (Office) is responsible for administering the Statewide Interoperable … (interoperable communications). The SICG program is funded by cellular communications surcharge revenue. From … the Division for reimbursement of expenses. The Division is responsible for reviewing vouchers to ensure expenses are …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsSeized Assets Program
… of the New York State Division of State Police (Division) is to serve, protect, and defend the people of New York State … activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for ensuring proper processing and tracking of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programYork College – Time and Attendance Practices for Public Safety Staff
… Central) provides general oversight of CUNY operations and is responsible for monitoring academic development and other activities at the individual colleges. Each college is responsible for complying with governing laws, … indicated that a sergeant was paid overtime for hours that he did not actually work. Per the video footage, another …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffOversight of Student Immunization in Schools
… medical reasons. Pursuant to the State Education Law, SED is responsible for hearing appeals related to exemptions that are denied at the local level. DOH’s mission is to protect, improve, and promote the health, productivity, … (Survey), which all schools complete annually. Survey data is reported by school year, covering September through June. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/16/oversight-student-immunization-schoolsFare Evasion (Follow-Up)
… Background The Metropolitan Transportation Authority (MTA) is North America’s largest transportation network, serving a … City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of … of a summons; however, MTA officials stated that it is not the MTA’s goal to give summonses to fare evaders but …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… the CFR were higher than the total hours worked on the ADP payroll. We obtained the payroll system’s employee total hours report for the fiscal … on the difference in the number of hours claimed versus payroll, calculated the recommended disallowance of $164,004 …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… require. Each individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique … eligibility and enrollment information originates, it is transmitted to the Department’s eMedNY claims processing … to make appropriate claim payments. When an individual is assigned duplicate CINs, each with its own record of …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … pay calculated for an employee at the time query is run and prompts for the employee’s Emplid. The query … only and the results may change as the employee’s record is audited by OSC staff. This query should only be used as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… A key measure of a school district’s financial condition is its level of fund balance, which represents the difference … last five years. When the unused appropriated fund balance is added back to the District’s reported surplus fund … appropriations and appropriating fund balance that is not needed, the Board is not presenting the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of the transition … Dana Gas Co and Unit Corp. The value of these holdings is approximately $26.8 million as of Dec. 31, 2023. DiNapoli … it by 2035. “The New York State Common Retirement Fund is a recognized leader in addressing climate-related …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-invest